Below is a summary of assets and liabilities measured at fair value on a recurring basis
by the Company under FASB ASC Topic 820 as of December 31, 2012:

CarryingValue

Fair Value

Description

Level 1

Level 2

Level 3

Interest rate swap liabilities  current (see Note 13)

$

(5,503

)

$



$



$

(5,503

)

Interest rate swap liabilities  long term (see Note 13)

$

(8,689

)

$



$



$

(8,689

)

Investment in RealD (see Note 8)

$

13,707

$

13,707

$



$



Below is a reconciliation of the beginning and ending balance for liabilities measured at fair value on a
recurring basis using significant unobservable inputs (Level 3):

Liabilities

2013

2012

Beginning balances  January 1

$

14,192

$

16,576

Total loss included in accumulated other comprehensive loss

803

11,403

Total gain included in earnings



(808

)

Settlements

(5,819

)

(12,979

)

Ending balances  December 31

$

9,176

$

14,192

The Company also uses the income approach for fair value measurements on a nonrecurring basis in the
impairment evaluations of its long-lived assets (see Note 9 and Note 10). Additionally, the Company uses the market approach to estimate the fair value of its long-term debt (see Note 12). There were no changes in valuation techniques during the
period. There were no transfers in or out of Level 1, Level 2 or Level 3 during the years ended December 31, 2012 and 2013.

15.

FOREIGN CURRENCY TRANSLATION

The accumulated other comprehensive loss account in stockholders equity of $37,698 and $81,819 at
December 31, 2012 and 2013, respectively, includes the cumulative foreign currency losses of $31,330 and $78,947, respectively, from translating the financial statements of the Companys international subsidiaries, the change in fair
values of the Companys interest rate swap agreements that are designated as hedges and the change in fair value of the Companys available-for-sale securities.

All foreign countries where the Company has operations are non-highly inflationary and the local currency is the same as the functional currency in all of the locations. Thus, any fluctuation in the
currency results in a cumulative foreign currency translation adjustment recorded to accumulated other comprehensive loss.